Income Tax Assessment Act 1997

Div 30 inserted by No 121 of 1997.

S 30-80(1) amended by No 40 of 2023, s 3 and Sch 3 item 17, by substituting table item 9.1.1, effective 1 January 2024. No 40 of 2023, s 3 and Sch 3 item 20 contains the following transitional provision:

20 Transitional  
Declared developing countries

(1)
Subitem (2) applies if, immediately before the commencement of this Part:
(a) a country is declared by the Foreign Affairs Minister to be a developing country under subparagraph 30-85(2)(b)(ii) of the Income Tax Assessment Act 1997 ; and
(b) that declaration is in force.

(2)
On and after the commencement of this Part, treat the country as being specified as a developing country in a declaration made under subsection 30-85(2) of that Act (as amended by this Part), unless or until the Foreign Affairs Minister makes a declaration under that subsection.

Approved organisations with DGR endorsement

(3)
Subitem (4) applies if, immediately before the commencement of this Part:
(a) a public fund is declared to be a developing country relief fund under subsection 30-85(2) of the Income Tax Assessment Act 1997 , and that declaration is in force; and
(b) the public fund has been established by an organisation declared by the Foreign Affairs Minister to be an approved organisation under paragraph 30-85(2)(a) of that Act, and that declaration is in force; and
(c) the organisation is endorsed as a deductible gift recipient for the operation of a fund, authority or institution under paragraph 30-120(b) of that Act in respect of the operation of the public fund.

(4)
On and after the commencement of this Part, treat the public fund as having the principal purpose set out in item 9.1.1 of the table in subsection 30-80(1) of the Income Tax Assessment Act 1997 , unless or until there is a change to the principal purpose of the public fund.

Approved organisations seeking DGR endorsement

(5)
Subitem (6) applies if, immediately before the commencement of this Part:
(a) a public fund is declared to be a developing country relief fund under subsection 30-85(2) of the Income Tax Assessment Act 1997 , and that declaration is in force; and
(b) the public fund has been established by an organisation declared by the Foreign Affairs Minister to be an approved organisation under paragraph 30-85(2)(a) of that Act, and that declaration is in force; and
(c) the organisation has applied under subsection 426-15(1) in Schedule 1 to the Taxation Administration Act 1953 for endorsement as a deductible gift recipient for the operation of a fund, authority or institution under paragraph 30-120(b) of the Income Tax Assessment Act 1997 in respect of the operation of the public fund; and
(d) the organisation is an institution or Australian government agency that would be covered by item 9.1.1 of the table in subsection 30-80(1) of that Act (assuming the amendments made by this Part had commenced); and
(e) the Commissioner has not given the applicant written notice that the Commissioner endorses or refuses to endorse the applicant.

(6)
On and after the commencement of this Part:
(a) treat the application as an application for endorsement as a deductible gift recipient under paragraph 30-120(a) of the Income Tax Assessment Act 1997 based on item 9.1.1 of the table in subsection 30-80(1) of that Act; and
(b) treat the public fund as being the entity ' s gift fund mentioned in section 30-130 of that Act, unless or until the entity establishes a replacement gift fund.

Approved organisations seeking declaration of a developing country relief fund

(7)
Subitem (8) applies if, immediately before the commencement of this Part:
(a) an organisation is declared by the Foreign Affairs Minister to be an approved organisation under paragraph 30-85(2)(a) of the Income Tax Assessment Act 1997 , and that declaration is in force; and
(b) the organisation has submitted a request (however described) to the Commissioner for a public fund it has established to be declared to be a developing country relief fund under subsection 30-85(2) of that Act; and
(c) the organisation is an institution or Australian government agency that would be covered by item 9.1.1 of the table in subsection 30-80(1) of that Act (assuming the amendments made by this Part had commenced); and
(d) the organisation has not been notified by the department of the outcome of the request.

(8)
On and after the commencement of this Part:
(a) treat the request as an application under subsection 426-15(1) in Schedule 1 to the Taxation Administration Act 1953 by the entity for endorsement as a deductible gift recipient under paragraph 30-120(a) of the Income Tax Assessment Act 1997 based on item 9.1.1 of the table in subsection 30-80(1) of that Act; and
(b) treat the application:

(i) as having been made on the commencement of this Part; and

(ii) as meeting the requirements set out in subsection 426-15(2) in Schedule 1 to the Taxation Administration Act 1953 .

Organisations seeking to be approved organisations

(9)
Subitem (10) applies if, immediately before the commencement of this Part:
(a) an entity has submitted a request (however described) to the department administered by the Foreign Affairs Minister seeking to be declared as an approved organisation under paragraph 30-85(2)(a) of the Income Tax Assessment Act 1997 ; and
(b) the organisation is an institution or Australian government agency that would be covered by item 9.1.1 of the table in subsection 30-80(1) of that Act (assuming the amendments made by this Part had commenced); and
(c) the entity has not been notified by the department of the outcome of the request.

(10)
On and after the commencement of this Part:
(a) treat the request as an application under subsection 426-15(1) in Schedule 1 to the Taxation Administration Act 1953 by the entity for endorsement as a deductible gift recipient under paragraph 30-120(a) of the Income Tax Assessment Act 1997 based on item 9.1.1 of the table in subsection 30-80(1) of that Act; and
(b) treat the application:

(i) as having been made on the commencement of this Part; and

(ii) as meeting the requirements set out in subsection 426-15(2) in Schedule 1 to the Taxation Administration Act 1953 .

Table item 9.1.1 formerly read:

9.1.1

a public fund declared by the Minister to be a developing country relief fund under section 30-85

the public fund must be: (a) a *registered charity; or (b) operated by a registered charity

see section 30-85

S 30-80(1) amended by No 110 of 2014, s 3 and Sch 5 item 16, by substituting " Minister " for " Treasurer " in table item 9.1.1, effective 16 October 2014. No 110 of 2014, s 3 and Sch 5 items 74 and 75 contain the following transitional provisions:

74 Transitional - amendments do not affect things done  
Things done under amended provisions

74(1)
Subitem (2) applies to a thing done under a provision of an Act if:

(a) the provision is amended by an item of this Part; and

(b) the thing was in force immediately before the commencement of that item.

74(2)
The thing has effect, after the commencement of that item, as if it had been done under that provision as amended by that item. However, this is not taken to change the time at which the thing was actually done.

Amendments do not affect requirements for things done

74(3)
Subitem (4) applies to a thing done under an Act if:

(a) the thing was in force, and complied with a requirement of that Act, immediately before the commencement of an item of this Part; and

(b) immediately after the commencement of that item, the thing fails to comply with that requirement solely because of the amendments of that Act made by that item.

74(4)
Disregard those amendments when considering, on and after the commencement of that item, whether the thing complies with that requirement.

Meaning of thing done

74(5)
In this item, doing a thing includes:

(a) making an instrument; and

(b) making a decision.
75 Rules may deal with transitional etc. matters  
75(1)
The Minister may, by legislative instrument, make rules prescribing matters of a transitional nature (including prescribing any saving or application provisions) relating to the amendments or repeals made by this Part.

75(2)
This Part does not limit the rules that may be made for the purposes of subitem (1).

S 30-80(1) amended by No 169 of 2012, s 3 and Sch 2 item 13, by substituting the table, effective 3 December 2012. For transitional provision see note under s 30-20(1) . No 169 of 2012, s 3 and Sch 2 item 14 contains the following saving provision:

14 Saving provision - declarations  
14
A declaration:

(a) made by the Foreign Affairs Minister for the purposes of item 9.1.2 of the table in subsection 30-80(1) of the Income Tax Assessment Act 1997 ; and

(b) in force just before the commencement of this item;

has effect, from that commencement, as if it had been made for the purposes of that item of that table as amended by this Schedule.

The table formerly read:

S 30-80(1) amended by No 88 of 2009, s 3 and Sch 5 item 118, by substituting " *Foreign Affairs Minister " for " Minister for Foreign Affairs " in table item 9.1.2, effective 18 September 2009.

S 30-80(1) amended by No 80 of 2006 , s 3 and Sch 11 items 7 and 8, by substituting " a developing country relief fund " for " a relief fund " in table item 9.1.1 and inserting table item 9.1.2, applicable to gifts made on or after 1 July 2006. No 80 of 2006 , s 3 and Sch 11 item 24 contains the following transitional provision:

Transitional provision for item 7  
24
If, immediately before 30 June 2006, there is a declaration in force by the Treasurer under section 30-85 that a public fund is a relief fund, the declaration is taken to be a declaration that the public fund is a developing country relief fund.

Archived:

S 30-80(2) (former table items 9.2.9 and 9.2.11) repealed as inoperative by No 101 of 2006 , s 3 and Sch 1 item 224, effective 14 September 2006. For application and savings provisions and for former wording see the CCH Australian Income Tax Legislation archive .

S 30-80(2) amended by No 8 of 2022, s 3 and Sch 7 items 3 and 4, by repealing table item 9.2.15 and substituting " the gift must be made on or after 1 July 2021 and before 1 July 2026 " for " the gift must be made on or after 1 July 2016 and before 1 July 2021 " in table item 9.2.27, column headed " Special conditions " , effective 1 April 2022. Table item 9.2.15 formerly read:

9.2.15

The East African Fund Limited

the gift must be made on or after 1 July 2014

S 30-80(2) amended by No 127 of 2021, s 3 and Sch 3 item 55, by repealing table items 9.2.2, 9.2.9, 9.2.13, 9.2.17, 9.2.19 and 9.2.22, effective 1 January 2022. Table items 9.2.2, 9.2.9, 9.2.13, 9.2.17, 9.2.19 and 9.2.22 formerly read:

9.2.2	The Diamond Jubilee Trust Australia	the gift must be made after 31 October 2012 and before 1 July 2015
.
9.2.9	AE1 Inc	the gift must be made after 25 September 2011 and before 26 September 2014
.
9.2.13	The Rotary Leadership Victoria Australian Embassy for Timor-Leste Fund Limited	the gift must be made after 7 November 2004 and before 1 January 2010
9.2.17	Xanana Vocational Education Trust	the gift must be made after 20 July 2005 and before 1 January 2011
9.2.19	WHEELCHAIRS FOR KIDS Incorporated	the gift must be made after 28 February 2008 and before 1 March 2010
9.2.22	Sichuan Earthquake Surviving Children ' s Education Fund	the gift must be made after 11 May 2008 and before 13 May 2010

S 30-80(2) amended by No 8 of 2019, s 3 and Sch 8 item 37, by substituting " The East African Fund Limited " for " East African Fund " in table item 9.2.15, column headed " Fund, authority or institution " , effective 1 April 2019 and applicable in relation to gifts or contributions made on or after 17 July 2017.

S 30-80(2) amended by No 11 of 2014, s 3 and Sch 4 item 8, by repealing table item 9.2.23, effective 17 December 2018. Table item 9.2.23 formerly read:

9.2.23

Bali Peace Park Association Inc

the gift must be: (a) made after 15 December 2009 and before 16 December 2014; and (b) used for the purpose of establishing the Bali Peace Park

S 30-80(2) amended by No 25 of 2017, s 3 and Sch 3 item 4, by inserting table item 9.2.27, effective 5 April 2017.

S 30-80(2) amended by No 177 of 2015, s 3 and Sch 1 item 1, by inserting table item 9.2.26, effective 11 December 2015.

S 30-80(2) amended by No 129 of 2011, s 3 and Sch 3 item 13, by repealing table item 9.2.24, effective 1 July 2015. Table item 9.2.24 formerly read:

9.2.24

the Christchurch Earthquake Appeal Trust of New Zealand

the gift must be made after 21 March 2011 and before 22 March 2013

S 30-80(2) amended by No 20 of 2015, s 3 and Sch 4 item 2, by inserting table item 9.2.15, effective 19 March 2015.

S 30-80(2) amended by No 11 of 2014, s 3 and Sch 4 item 2, by substituting " 16 December 2014 " for " 17 December 2011 " in table item 9.2.23, column headed " Special conditions " , effective 18 March 2014.

S 30-80(2) amended by No 124 of 2013, s 3 and Sch 10 item 5, by inserting table item 9.2.11, effective 29 June 2013.

S 30-80(2) amended by No 120 of 2013, s 3 and Sch 3 item 2, by inserting table item 9.2.14, effective 29 June 2013.

S 30-80(2) amended by No 84 of 2013, s 3 and Sch 2 items 4 to 6, by inserting table item 9.2.9, omitting " and before 28 June 2012 " from table item 9.2.10, and substituting " 9.2.25 " for " 9.2.24 " in the table item dealing with Rhodes Trust in Australia, effective 28 June 2013.

S 30-80(2) amended by No 184 of 2012, s 3 and Sch 5 item 1, by inserting table item 9.2.2, effective 10 December 2012.

S 30-80(2) amended by No 12 of 2012, s 3 and Sch 5 item 2, by inserting table item 9.2.24 (the item dealing with Rhodes Trust in Australia), applicable to gifts made after 21 October 2011.

S 30-80(2) amended by No 129 of 2011, s 3 and Sch 3 item 6, by inserting table item 9.2.24 (the item dealing with the Christchurch Earthquake Appeal Trust of New Zealand), effective 3 November 2011.

S 30-80(2) amended by No 41 of 2011, s 3 and Sch 5 item 52, by repealing table item 9.2.20, effective 1 July 2011. Table item 9.2.20 formerly read:

9.2.20

World Youth Day 2008 Trust

the gift must be made after 4 September 2007 and before 1 July 2009

S 30-80(2) amended by No 41 of 2011, s 3 and Sch 5 item 44, by repealing table items 9.2.2, 9.2.15 and 9.2.16, effective 27 June 2011. Table items 9.2.2, 9.2.15 and 9.2.16 formerly read:

9.2.2	the Australian National Travel Association	none
9.2.15	Australian Red Cross Society - US 2005 Hurricane Relief Appeal	the gift must be made after 31 August 2005 and before 1 September 2006
9.2.16	The Salvation Army Hurricane Katrina Relief Appeal	the gift must be made after 1 September 2005 and before 2 September 2006

S 30-80(2) amended by No 136 of 2010 , s 3 and Sch 6 item 3, by substituting " 1 January 2011 " for " 21 July 2009 " in the column headed " Special conditions " in table item 9.2.17, effective 7 December 2010.

S 30-80(2) amended by No 75 of 2010 , s 3 and Sch 4 item 2, by inserting table items 9.2.22 and 9.2.23, applicable to assessments for: (a) the 2007-08 income year; and (b) later income years.

S 30-80(2) amended by No 47 of 2009, s 3 and Sch 4 item 2, by inserting item 9.2.21 at the end of the table, applicable in relation to assessments for: (a) the 2009-10 income year; and (b) later income years.

S 30-80(2) amended by No 38 of 2008 , s 3 and Sch 6 items 6 to 8, by inserting table item 9.2.10, substituting " 21 July 2009 " for " 21 July 2007 " in table item 9.2.17 and inserting items 9.2.19 and 9.2.20 at the end of the table, effective 24 June 2008.

S 30-80(2) amended by No 78 of 2007 , s 3 and Sch 5 item 3, by inserting item 9.2.18 at the end of the table, effective 21 June 2007.

S 30-80(2) amended by No 55 of 2007 , s 3 and Sch 4 item 1, by substituting " 1 January 2010 " for " 8 November 2006 " in table item 9.2.13, effective 12 April 2007.

S 30-80(2) amended by No 101 of 2006, s 3 and Sch 3 item 13 (as amended by No 55 of 2007, s 3 and Sch 4 item 5), by repealing table items 9.2.10 and 9.2.14, effective 1 January 2008. Table items 9.2.10 and 9.2.14 formerly read:

9.2.10 ... Australia for UNHCR ... the gift must be made after 27 June 2001 and before 28 June 2007

9.2.14 ... Russian Welfare Aid to Russia Fund ... the gift must be made after 22 December 2004 and before 23 December 2006

S 30-80(2) amended by No 13 of 2006, s 3 and Sch 5 item 4, by inserting table items 9.2.15, 9.2.16 and 9.2.17, effective 29 March 2006.

S 30-80(2) amended by No 78 of 2005, No 23 of 2005, No 101 of 2003, No 57 of 2002, No 168 of 2001, No 173 of 2000 and No 94 of 1999.

S 30-80 inserted by No 121 of 1997.